Curbing Tax Evasion in Singapore: The Role of Governance and Corporate Governance Standards in the Tax Agency

Choon Yin Sam


This article introduces a simple framework to link corruption, corporate governance and tax evasion. It argues that attempts to mitigate tax evasion have to incorporate measures to curb corruption in the public sector and raise the standard of corporate governance in the tax agency. The proposition is tested by means of a case study, involving Singapore’s tax agency, the Inland Revenue Authority of Singapore. The article makes recommendations so that tax compliance could be encouraged with the greatest possible benefits.

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